The Integration And Application Of Current Cost Accounting System And Material Flow Cost Accounting

With the gradual deepening of the concept of green development,it is necessary for enterprises to seek ways to reduce costs and improve resource utilization based on resource consumption rate and the costs of resource loss.The current enterprises' cost accounting system cost all the costs associated with the products in the finished products,this cost accounting system can not reflect the loss of resources in terms of cost accounting information,in this mode,the enterprise managers can not improve the manufacturing process and update equipment to improve resource utilization efficiency according to the cost information,reduce loss of resources and reduce waste emissions.Material flow cost accounting as a new type of environmental management accounting tools,divides the products into positive products and negative products according to the products' flow,it can provide products cost information,can make up for the conceal defects waste cost of the cost accounting system of the current enterprise and reflect the waste material and energy consumption through the "dynamic negative products" cost.Therefore,it is of great significance to integrate the current cost accounting system and the material flow cost accounting.In this thesis,in order to provide some reference for the integration of the current enterprise cost accounting system and material flow cost accounting,this thesis analyses the research status on material flow cost accounting and current cost accounting system of enterprises at home and abroad.First of all,this thesis discusses the development of cost accounting system of the enterprise in-depth,introduces the framework of cost accounting system of the current enterprise as well as the basic accounting method,analyses the defects of the information provided of the cost accounting system of the current enterprise,on this basis,introduces the material flow cost accounting and describes the accounting process and the advantages in economy and ecological perspective the angle;Secondly,this thesis introduces the principles and thinking of the integration of the current enterprise cost accounting system and material flow cost accounting,and constructs the basic model of integration;Thirdly,this thesis takes the DCC flue gas denitration desulfurization project of C enterprise as an example,applies the integration of ideas of the present enterprise cost accounting system and material flow cost accounting,puts forwards the improvement suggestions for the DCC flue gas desulfurization and denitration project,and discusses the application range of integration system in the future.Finally,this thesis puts forward relevant countermeasures and suggestions on the current enterprise application integration cost accounting system and material flow cost accounting: establish the basic accounting system integration system;promote the application of basic accounting model after the integration;establish the cost basic database of material flow cost accounting;advocate the cost information analysis model after the integration;strengthen the disclosure and supervision of enterprises' negative product cost information.